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SMALL FINANCE BANK LIMITEDEquity2025-04-012026-03-312026-04-302026-04-15INRLakhsQuarterlyFourth quarterMulti segment2026-04-3011:00:002026-04-3015:40:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueYesYestruetruetrue2024-03-28https://ir.equitas.bank.in/wp-content/uploads/2024/04/Policy-on-materiality-of-related-party-transactions.pdffalsefalseNot applicable2026-01-012026-03-31AuditedStandalone1631736800016762090003694270004860001836349000026345870002099807700085623290005140976000327018700084111630001697349200040245850001241095000027834900006566610002126829000021268290002126829000114104310001000.166801.861.861.861.861134891100030608150000.0260.00720.0035Notes : <BR> <BR> 5 The above Audited financial results (along with the notes given below) hereafter referred as " Statement” of Equitas Small Finance Bank Limited (“Bank” or “ESFBL”) for the quarter and year ended March 31, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on April 29, 2026 and April 30, 2026 respectively and have been subjected to an Audit by the statutory auditors of the Bank (M/s ASA & Associates LLP, Chartered Accountants and M/s Suri & Co, Chartered Accountants). The report thereon is unmodified. <BR> 6 The above financial results of the Bank have been prepared in accordance with the recognition and measurement principles laid down in Accounting Standards specified under Section 133 of the Companies Act, 2013 read with relevant rules thereunder, in so far as they apply to the Banks, the relevant provisions of the Banking Regulation Act, 1949, the circulars, guidelines and directions issued by the Reserve Bank of India ("the RBI") from time to time and other accounting principles generally accepted in India, and are in compliance with the presentation and disclosure requirements of the Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Regulations") as amended including relevant circulars issued by the SEBI from time to time. <BR> 7 The Bank has applied its significant accounting policies, in the preparation of these financial results, consistent with those followed in the annual financial statements for the year ended March 31, 2025. Any circulars / directions issued by the RBI is implemented prospectively when it becomes applicable, unless specifically required under those circulars/ directions. <BR> 8 The Capital adequacy ratio has been computed as per the operating guidelines for Small Finance Banks in accordance with RBI Circular No. RBl/2016-17/81 DBR.NBD.No.26/16.13.218/2016-17 dated October 6, 2016 and other related guidelines issued thereto. Accordingly, the Bank has been following Basel II standardized approach for credit risk in accordance with the aforesaid guidelines and no separate capital charge is prescribed for market risk and operational risk. Basel II Standardized approach is followed in accordance with RBI circular No. RBI/DOR/2025-26/182 DOR.CAP.REC.101/21-01-002/2025-26 dated November 28, 2025 on Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025 and any amendments in this regard from time to time. <BR> 9 The Bank makes Pillar III disclosures as part of Market Discipline as per above referred RBI directions. In addition to this, the Bank provides disclosures on Leverage ratio as per Basel III- Capital Regulations which is also detailed out in the above mentioned directions. Further, the Bank makes disclosures on Liquidity Coverage Ratio and Net Stable Funding Ratio (vide ref. RBI/DOR/2025-26/194 DOR.LRG.No.113/13-10-002/2025-26 dated November 28, 2025 on Reserve Bank of India (Small Finance Banks – Asset Liability Management) Directions, 2025) and any amendments in this regard from time to time. These disclosures are available on the Bank's website at the following link: https://ir.equitas.bank.in/reports-and-presentations/. These disclosures have not been subjected to audit or limited review. <BR> 10 Disclosure under resolution framework for COVID-19-related stress as on March 31, 2026, as per the Reserve Bank of India (Small Finance Banks - Financial Statements - Presentation and Disclosures) Directions, 2025 dated November 28, 2025, and as amended thereafter, are given below: <BR> (` in Lakh) <BR> Type of Borrower Exposure to accounts classified as Standard consequent to implementation of resolution plan - Position as at the end of previous half - year i.e. September 30, 2025 (A)$ Of (A) aggregate debt that slipped into NPA during the half - year March 31, 2026 (Of (A) amount written off during the half -year March 31, 2026 #) "Of (A) amount paid by the borrower during the half-year <BR> March 31, 2026 ##" Exposure to accounts classified as Standard consequent of implementation of resolution plan - Position as at end of this half-year March 31, 2026 <BR> Personal Loans 488.17 8.42 - 18.51 461.24 <BR> Corporate persons* 4.48 4.48 - - 0.00 <BR> Of which, MSMEs - - - - - <BR> Others 8,324.24 374.25 15.72 1,405.54 6,544.45 <BR> Total 8,816.89 387.15 15.72 1,424.05 7,005.69 <BR> *As defined in Section 3(7) of the Insolvency and Bankruptcy Code, 2016 <BR> # represents debt that slipped into NPA and was subsequently written off during the half year <BR> ## includes change in the balances on account of interest <BR> $ Excludes other facilities to the borrowers which have not been restructured <BR> <BR> "There were 116 borrower accounts having an aggregate exposure of ` 85.06 Lakh to the Bank, where resolution plans had been Implemented under RBI's Resolution Framework 1.0 dated August 6, 2020 and were modified under RBI's Resolution Framework 2.0 dated May 5, 2021 <BR> " <BR> <BR> 11 Details of loans transferred / acquired during the year ended March 31, 2026 as per 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025 dated November 28, 2025 and as amended thereafter, are given below: <BR> (i) Details of Non-Performing Assets (NPAs) transferred. <BR> (Amount in ` Lakh except number of accounts and months) <BR> Particulars To Asset Reconstruction Companies (ARC's) To permitted transferees To other transferees <BR> Number of accounts 14,393 - - <BR> "Aggregate principal <BR> outstanding of loans <BR> transferred" 56,539.88 - - <BR> Weighted average residual tenor of the loans transferred (in Months) 31.57 - - <BR> "Net book value of loans <BR> transferred (at the time of <BR> transfer)" 4,107.78 - - <BR> Aggregate consideration 18,400.00 - - <BR> Additional consideration realized in respect of accounts transferred in earlier years - - - <BR> The Bank has reversed excess provision of ` 6,831.22 Lakh to the Profit and Loss account on account of sale of Non performing advances to ARC <BR> (ii) The Bank has not transferred any Special Mention Account (SMA) and loan not in default. <BR> <BR> (iii) Details of loans not in default acquired through assignment are given below: <BR> <BR> Aggregate amount of loans acquired ( ` in Lakh) 135,408.51 <BR> Weighted average residual maturity (in Months) 18.01 <BR> Weighted average holding period by originator (in Months) 8.36 <BR> Retention of beneficial economic interest by the originator ( ` in Lakh) 15,385.64 <BR> Tangible security coverage (%) 0 <BR> Rating-wise distribution of rated loans Nil <BR> <BR> (iv) The Bank has not acquired any stressed loan. <BR> (v) Details of Ratings of Security receipts (SR) as on March 31, 2026 are given below. <BR> (Amount in ` Lakh) <BR> Rating Rating Agency Recovery Rating Gross Value of Outstanding SRs <BR> RR5 India Ratings Upto 25% 4,033.00 <BR> RR1 India Ratings 100% - 150% 6,027.54 <BR> RR1 India Ratings 100% - 150% 5,400.00 <BR> Yet to be rated * 2,061.00 <BR> Total 17,521.54 <BR> * Pursuant to regulatory norms, the ARC has time to obtain initial rating of SRs from an approved credit rating agency within a period of six months from the date of acquisition of assets by it. <BR> 12 The Bank does not have any project finance as on March 31, 2026 to disclose under 'Reserve Bank of India (Small Finance Banks - Financial Statements : Presentation and Disclosures) Directions, 2025' dated November 28, 2025 and as amended thereafter. <BR> 13 During the quarter and year ended March 31, 2026, the Bank has allotted 3,23,167 and 11,80,639 equity shares, respectively, face value of ` 10 each pursuant to the exercise of options by its employees in accordance with the ESFB ESOP Scheme. <BR> 14 On November 21, 2025, the Government of India notified four Labour Codes viz., the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, & the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes', consolidating existing 29 labour laws. The Bank has assessed the impact of these changes to the extent applicable to it and has made an incremental provision of ` 2,952 Lakh under 'Employees cost' in the Profit and Loss Account during the quarter ended December 31, 2025 and year ended March 31, 2026. The above impact will be re-assessed and finalised based on the final rules as and when notified and industry practices. <BR> 15 During the year ended March 31, 2026, the Bank has raised Tier II Capital of `50,000 Lakh. <BR> 16 Other Income includes fees earned from providing services to customers, selling of third-party products, profit on sale of investments (net), profit / (loss) on revaluation of investments, Profit on sale of PSLC certificates, Profit on sale of NPA advances to ARC, recoveries from accounts previously written off, excess interest spread on securitisation, etc., <BR> 17 Information as required pursuant to Regulation 52(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: <BR> a) Methodology for computation of the ratios is as follows : <BR> <BR> Debt - equity ratio Borrowings with residual maturity of more than one year / sum of Capital and Reserves & Surplus <BR> Total debts to total assets Total borrowings of the Bank / Total Assets <BR> Networth Calculated as per the Master Circular - Exposure Norms issued by the RBI <BR> b) Basis nature of Bank's Business, the ratios considered to be not applicable are Current Ratio, Long term debt to working capital, Bad Debts to Account Receivable Ratio, Debt service coverage ratio, Interest service coverage ratio, current liability ratio, Debtors’ turnover, Inventory turnover, Operating margin % and Net profit margin %. <BR> <BR> 18 The Bank does not have any Subsidiary, Associate or Joint venture as on March 31, 2026. Accordingly, the Bank is not required to publish the consolidated financial results. <BR> 19 During the year ended March 31, 2026, the Bank has paid ` 636 Lakh towards purchase of Priority Sector Lending Certificates (‘PSLC’). <BR> 20 During the quarter ended March 31, 2026, the Bank has realised ` 416 Lakh from sale of Priority Sector Lending Certificates (‘PSLC’). <BR> 21 The figures of the last quarter in each of the financial years are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the respective financial year. <BR> 22 Previous period / year figures have been reclassified/regrouped, wherever necessary, to conform to the current period / year classification/ grouping. <BR> <BR> For Equitas Small Finance Bank Limited <BR> <BR> <BR> <BR> <BR> Place: Chennai P N Vasudevan <BR> Date : April 30, 2026 Managing Director and Chief Executive Officer <BR> 2025-04-012026-03-31AuditedStandalone597088040006609686000162198200018990006794237100010735472000786778430003403067700019640778000123567020003199748000066028157000126496860001136835700001281329000250501000103082800001030828000103082800011410431000104983789500000.166800.90.90.90.91134891100030608150000.0260.00720.0018Rent, taxes and lighting546776000Depreciation on bank's property456955000Information Technology Expenses416872000Postage, telegram, telephone etc.96561000Law charges (including professional fees)199910000Bank and Other finance charges28240000Directors' fees, allowances and expenses10268000Auditors' fees and expenses2310000CSR contributions47400000Others1464895000Rent, taxes and lighting2136638000Depreciation on bank's property1665201000Information Technology Expenses1642571000Postage, telegram, telephone etc.368333000Law charges (including professional fees)687433000Bank and Other finance charges145496000Directors' fees, allowances and expenses34204000Auditors' fees and expenses12619000CSR contributions171457000Others549275000011410431000498378950004653308880005772550000021798870000606103584000556328840001029963000101488271000427512876000715284900013286741000606103584000Bills payable5602586000Inter-office adjustment (net)0Interest accrued3716237000Others (including provisions)*12480047000Interest accrued5861286000Tax paid in advance / tax deducted at source (Net of provision for tax)1000575000Stationery and stamps8865000Deferred tax asset (net)3010876000Others3405139000Treasury1974747000Retail Banking18103609000Wholesale Banking478004000Other Banking operations441717000Unallocated0Treasury10036321000Retail Banking66158347000Wholesale Banking1187130000Other Banking operations1296045000Unallocated02099807700078677843000002099807700078677843000Treasury246598000Retail Banking2381320000Wholesale Banking-4212000Other Banking operations432188000Unallocated-272404000Treasury2660448000Retail Banking-1612988000Wholesale Banking-250504000Other Banking operations1252108000Unallocated-76773500027834900001281329000000027834900001281329000Treasury151155160000Retail Banking427231879000Wholesale Banking23681249000Other Banking operations0Unallocated40352960006061035840000606103584000Treasury136185117000Retail Banking386686157000Wholesale Banking21428319000Other Banking operations0Unallocated5556650005448552580000544855258000Business Segments have been identified and reported taking into account the target customer profile, the nature of products and services, the differing risks and returns, and guidelines prescribed by RBI and in compliance with the Accounting Standard 17 - "Segment Reporting". The methodology adopted by the Bank in compiling and reporting the above information has been relied upon by the auditors. <BR> <BR> The RBI vide its circular dated April 7, 2022 on establishment of Digital Banking Units (DBUs), has prescribed reporting of Digital Banking Segment as a sub - segment of Retail Banking Segment. The Bank has not set up any DBUs and hence no Digital Banking Segment disclosure have been made. The business operations of the Bank are in India and for the purpose of segment reporting as per Accounting Standard-17 (Segment reporting) the bank is considered to operate only in domestic segment.1281329000023069930001224773000001727700000-6871000828697000045263620000-66576744000-1667339000062587600000-61985323000-57458961000-5617763200000080930800023828614000-3315832600000-33158326000000000007748500010569090000874731000000000000-185415500000-18541550005699600000363556000000760000003641252000000364125200001400039000014000390005465196200056052001000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementInterest paid15000000Interest on deposit payable41370003000030000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementAny other transactionDeposits received200000000Receipt of deposits (Outstanding at any point of time)10700028460002930000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementAny other transactionDeposits paid on maturity0N.A2300000Equitas Small Finance Bank Limited******Equitas Development Initiatives Trust******Entities under the Same ManagementAny other transactionSavings account0N.A014145600082875000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementInterest paid10000000Interest on deposits payable25300000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementAny other transactionRent and Electricity for ATM0N.A3200000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementAny other transactionSecurity deposit paid for ATM0N.A02400024000Equitas Small Finance Bank Limited******Equitas Healthcare Foundation******Entities under the Same ManagementAny other transactionsavings account0N.A081220009884000Equitas Small Finance Bank Limited******Torrent Gujarat Titans Private Limited******Common directorshipAny other transactionIPL Sponsorship fee (Advance payment)47500000N.A3562500003562500040177000AuditedtrueM/s ASA & Associates LLP, Chartered Accountantstrue2029-03-31M/s Suri & Co, Chartered Accountantstrue2027-04-30